Susan v. Haserodt

Citations

• 24 Ohio C.C. Dec. 183

Syllabus

<p>INTOXICATING LIQUORS.</p> <p>Addition of Penalty to Assessment for Liquor Tax cannot be Recovered against One Engaging in the Traffic without Paying Such Tax.</p> <p>The 20 per cent penalty, prescribed by Gen. Code 6082, formerly Sec. 5 of act 100 O'. L. 89, to be added to the assessment imposed by a county auditor as a tax on the liquor traffic, cannot be imposed against one engaged in such traffic without-having first paid the assessment. Notwithstanding the original act authorized such imposition no rule of construction requires: a court to read such intention into such statute as codified and. adopted by the legislature.</p> <p>[Syllabus approved by the court]</p>